近年来,随着银行核算电子化的不断发展,人民银行为适应会计改革和发展的需要,加强中央银行会计管理,提高会计核算质量和会计信息反映能力,防范会计风险,将县（市）一级人民银行会计核算、会计事后监督、会计账务查询、会计档案管理工作上收一级,适当集中（简称“四集中”）,即改变现行的分散式、 In recent years, with the continuous development of the electronic accounting of bank accounts, in order to meet the need of accounting reform and development, the PBC has strengthened the accounting management of the central bank, improved the accounting quality and the ability to reflect accounting information, and prevented the accounting risks. Level People’s Bank of accounting, accounting after-the-fact supervision, accounting and accounting inquiries, accounting records management work received a level, appropriate concentration (referred to as “four concentration”), that is, to change the current decentralized,